Ausgabe 2/2021
Special Issue: Governance and Accounting Regulation
Inhalt (14 Artikel)
Special issue on Governance and accounting regulation
Roberto Di Pietra, Günther Gebhardt, Stuart McLeay
Open Access
Board monitoring efficiency and the value of conservative accounting
Yanmin Gao, Alfred Wagenhofer
Open Access
The legitimacy of global accounting rules: a note on the challenges from path-dependence theory
Esther Pittroff
From enforcement to financial reporting controls (FRCs): a country-level composite indicator
Alberto Quagli, Corrado Lagazio, Paola Ramassa
Correction
Correction to: From enforcement to financial reporting controls (FRCs): a country‑level composite indicator
Alberto Quagli, Corrado Lagazio, Paola Ramassa
Open Access
Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?
Sandro Brunelli, Chiara Carlino, Rosella Castellano, Alessandro Giosi
Open Access
Transparency and accountability influences of regulation on risk control: the case of a Swedish bank
Shruti Kashyap, Einar Iveroth
Open Access
CFO characteristics and opportunistic accounting choice in public sector organizations
Pierre Donatella, Torbjörn Tagesson
The influence of family-related factors on intellectual capital performance in family businesses
Gianluca Ginesti, Mario Ossorio
Correlates of internal audit function involvement in sustainability audits
Steven DeSimone, Giuseppe D’Onza, Gerrit Sarens
Do women directors contribute to R&D? The role of critical mass and expert power
Sara Saggese, Fabrizia Sarto, Riccardo Viganò
Correction
Correction to: Do women directors contribute to R&D? The role of critical mass and expert power
Sara Saggese, Fabrizia Sarto, Riccardo Viganò
Hotel manager perceptions about corporate compliance in the tourism industry: an empirical regional case study in Spain
Rafael Robina-Ramírez, M. Isabel Sánchez-Hernández, Carlos Díaz-Caro